Start-up costs

Start-up costs in the European Union Law

Concept of Start-up costs provided by the “Glossary of terms used in EU competition policy” (Antitrust and control of concentrations, published in 2002): Costs faced by a firm that intends to start economic activity in a specific market segment. These costs include, for example, the expen-diture to undertake research and development (R & D) activities, the costs of acquiring production and/or distribution facilities, as well as the costs of marketing the product (i.e. advertising).